Civil law and tax consequences of transferring funds from a spouse's personal property to joint property

Abstract

The research problem of this work is the civil law and tax consequences of transferring funds from the spouse's personal property to the joint property. The scientific research was conducted based on the non-reactive research method. According to the adopted hypothesis, appropriate transfers may occur principally by concluding a donation agreement, as well as by making expenses and outlays. Each of these activities will have different consequences under civil and tax law.